Service tax charging in fy 1112, 1213, 1314

Friends

FY 11-12 : If turnover is > 9L, service tax registration is needed. If T > 10L, charging service tax is attracted.

FY 12-13: Irrespective of T quantum, levy of ST becomes mandatory. Even if 1L is T, St has to be charged ( As in FY 11-12, T was more than 10L.)

FY 13-14 : Service tax charging is not needed if T < 10L (as T in FY 12-13 was < than 10L.

Is my view correct. Please share your thoughts.

Regards,